S.B. No. 147 Summary

• Amends section 5739.01 of the Revised Code to exempt memberships to gyms and other recreational facilities operated by nonprofit 501(c)(3) organizations from sales tax.

• Adds an exemption to the definition of "Physical fitness facility service" and "Recreation and sports club service" for services provided by organizations described under Internal Revenue Code section 501(c)(3) that are exempt from federal income taxation.

• The exemption applies only to memberships offered by qualifying nonprofit organizations; for-profit fitness facilities and recreation clubs remain subject to sales tax.

• Takes effect on the first day of the first month beginning after the effective date of the legislation.